{"data":{"id":"us-ky/krs-68.200","jurisdiction":"us-ky","citation":"KRS 68.200","heading":"Definitions for section -- License fee on gross rental charges from peer -to-","body":"peer car sharing program in counties containing a designated city,\nconsolidated local government, or urban -county government -- Use of\nproceeds.\n(1) As used in this section, unless the context clearly indicates otherwise:\n(a) \"Designated city\" means a city on the registry maintained by the Department\nfor Local Government under subsection (9) of this section;\n(b) \"Gross receipts\" means the total consideration r eceived for the charges made\nto provide transportation network company services to a user, including any\ncharges for time or mileage, fees for using the services, and any charges for\nany services necessary to complete the transaction made by a transportati on\nnetwork company;\n(c) \"Gross rental charge\" has the same meaning as in KRS 138.462;\n(d) \"Motor vehicle\" has the same meaning as \"vehicle\" as defined in KRS\n186.010(8)(a);\n(e) \"Peer-to-peer car sharing\" has the same meaning as in KRS 281.010;\n(f) \"Peer-to-peer car sharing program\" has the same meaning as in KRS 281.010;\n(g) \"Peer-to-peer car sharing program agreement\":\n1. Means the terms and conditions applicable to a shared vehicle owner\nand a shared vehicle driver that govern the use of a shared vehicle\nthrough a peer-to-peer car sharing program; and\n2. Does not include rental or lease agreements entered into with persons\noperating under a U-Drive-It certificate as defined in KRS 281.010;\n(h) \"Shared vehicle driver\" has the same meaning as in KRS 281.010;\n(i) \"Transportation network company\" has the same meaning as in KRS 281.010;\n(j) \"Transportation network company service\" has the same meaning as in KRS\n281.010; and\n(k) \"U-Drive-It\" has the same meaning as in KRS 281.010.\n(2) A county containing a designated city, consolidated local government, or urban -\ncounty government may levy a license fee on a:\n(a) U-Drive-It;\n(b) Peer-to-peer car sharing program; and\n(c) Transportation network company.\n(3) The license fee shall not exceed three percent (3%) of the:\n(a) Gross rental charges from rental agreements for  periods of thirty (30) days or\nless by a:\n1. U-Drive-It; or\n2. Peer-to-peer car sharing program; or\n(b) Gross receipts derived from the provision of transportation network company\nservices by a transportation network company.\n(4) The license fee shall not  apply to a U -Drive-It who receives less than seventy -five\npercent (75%) of its gross revenues generated in the county from gross rental\ncharges.\n(5) Any license fee levied pursuant to this subsection shall be collected by a:\n(a) U-Drive-It from the renters of the motor vehicles;\n(b) Peer-to-peer car sharing program from the shared vehicle driver; and\n(c) Transportation network company from the purchaser of the transportation\nnetwork company services.\n(6) Revenues from rental of motor vehicles shall not be included in the gross rental\ncharges on which the license fee is based if:\n(a) The declared gross weight of the motor vehicle exceeds eleven thousand\n(11,000) pounds; or\n(b) The rental is part of the services provided by a funeral director for a funeral.\n(7) A fiscal court or the legislative body of an urban -county government shall provide\nfor collection of the license fee in the ordinance by which the license fee is levied.\nThe revenues shall be deposited in an account to be known as the motor vehicle\nlicense fee account. The revenues may be shared among local governments\npursuant to KRS 65.210 to 65.300.\n(8) The county shall use the proceeds of the license fee for economic development\nactivities. It shall distribute semiannually, by June 30 and December 31 , all\nrevenues not shared pursuant to KRS 65.210 to 65.300, to one (1) or more of the\nfollowing entities if it has established, or contracted with, the entity for the purposes\nof economic development and is satisfied that the entity is promoting satisfacto rily\nthe county's economic development activities:\n(a) A riverport authority established by the county pursuant to KRS 65.520; or\n(b) An industrial development authority established by the county pursuant to\nKRS 154.50-316; or\n(c) A nonprofit corporation a s defined in KRS 273.161(4) which has been\norganized for the purpose of promoting economic development.\nThe entity shall make a written request for funds from the motor vehicle license fee\naccount by May 31 and November 30, respectively.\n(9) The Department for Local Government shall create and maintain a registry of cities\nthat, as of August 1, 2014, were cl assified as cities of the first, second, and third\nclass. The Department for Local Government shall make the information included\non the registry available to the public by publishing it on its website.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55416","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"b79e8b56eca8caf3f8fb9f6a865eddfe109338569f797cae760eeb0677be81b9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.199","next":"us-ky/krs-68.202"},"notice":"GroundRules: Original legal text. Not legal advice."}